How the calculation works
This calculator converts your pay rate to an annual gross salary, then applies the 2026/27 income tax bands and National Insurance rates for England, Wales, and Northern Ireland. It assumes you're employed (not self-employed), have a standard tax code (1257L), and don't have student loan repayments or pension contributions.
The current tax-free personal allowance is £12,570. You pay 20% on income between £12,571 and £50,270, 40% on income between £50,271 and £125,140, and 45% on anything above that. Employee National Insurance is 8% on earnings between £12,570 and £50,270, and 2% above that.
Full-time vs part-time
The standard full-time working week in the UK is 37.5 or 40 hours. This calculator defaults to 37.5 hours but you can adjust it. If you're comparing job offers quoted at different rates (hourly vs annual), make sure you're using the same hours assumption — a £15/hour job at 40 hours per week pays more annually than the same rate at 37.5 hours.
For part-time work, set the hours to your actual weekly hours. The annual salary and tax calculations will adjust accordingly — and because tax is progressive, a lower annual salary means a higher proportion of your income falls within the tax-free allowance.
Understanding your tax code
The standard UK tax code for 2026/27 is 1257L. The number (1257) represents your annual tax-free allowance divided by 10 — so 1257 means £12,570. The letter “L” means you're entitled to the basic personal allowance with no adjustments.
If your tax code is different (e.g. BR, K-codes, or a lower number), you may be paying more or less tax than this calculator suggests. Your payslip shows your current tax code, and HMRC will notify you of any change.